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IASB meeting — 20-23 April 2010, London

Start date:

End date:

Location: London

About meeting notes

Agenda for the meeting

Tuesday 20 April 2010

IASB-FASB joint meeting (13:15-18:45)

  • Leases
  • Consolidation

Wednesday 21 April 2010

IASB-FASB joint meeting (10:30-18:45)

  • Leases
  • Insurance Contracts
  • Derecognition

Thursday 22 April 2010

IASB meeting (10:00am-13:15)

  • Financial instruments — Classification and measurement
  • Leases
  • Financial instruments — Hedge accounting

IASB-FASB joint meeting (13:45-17:45)

  • Financial statement presentation
  • Insurance contracts
  • Leases

Friday 23 April 2010

IASB meeting (09:00am-12:00)

  • Insurance contracts
  • 'Sweep issues' (if needed)

Related Discussions

  • Leases

    Apr 20, 2010

    The Boards held a discussion of lessor accounting issues, presuming the performance obligation approach.

  • Consolidation

    Apr 20, 2010

    The Boards continued their discussions from the February joint meeting in assessing how an investment company should account for its investments that it controls.

  • Leases

    Apr 21, 2010

    The Boards discussed (1) impairment by lessors, (2) the long-term leases of land, (3) lessor accounting for purchase options and (4) information about total cash rentals paid.

  • Derecognition

    Apr 21, 2010

    The Boards discussed the IASB derecognition model for financial assets and liabilities, focusing in particular on the issues identified by the FASB during the previous educational session as issues requiring clarification.

  • Insurance contracts

    Apr 21, 2010

    The Board discussed the discount rate to be used for insurance contracts.

  • Leases

    Apr 22, 2010

    The Board discussed (1) first-time adoption, (2) consequential amendments resulting from the lease guidance on the business combinations literature and (3) the revaluation of the lessee's right-of-use asset and the methodology of the revaluation.

  • Leases

    Apr 22, 2010

    The Boards discussed the disclosure requirements for lessors in accordance with the performance obligation model.

  • Insurance Contracts

    Apr 23, 2010

    The Board discussed where the boundary of an existing insurance contract should be.